After Obtaining an Understanding of IT Internal Control, If the Auditor

question 50

Multiple Choice

After obtaining an understanding of IT internal control, if the auditor feels that control risk cannot be reduced, he or she will

• A) expand the substantive testing portion of the audit.
• B) issue a disclaimer.
• C) issue an adverse opinion.
• D) increase the sample size for tests of controls.

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Definitions:

Organizational Objectives

Specific goals that a company or institution aims to achieve, which guide its operations and strategic planning.

Expediting

The practice of ensuring speedy delivery of goods or completion of tasks, often by prioritizing and streamlining processes.

Legal Noncompliance

A situation where an entity fails to adhere to relevant laws, regulations, standards, or codes of practice, potentially resulting in legal penalties.

Buyer Behavior

The study of how individual customers, groups or organizations select, buy, use, and dispose of goods, services, ideas, or experiences to satisfy their needs and desires.